‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the … explanations might be true and he was acquitted of conspiracy in the fraud. Moves on to F, a lawyer who gave advice which enabled …

Analyses US auditors’ responsibility for detecting accounting errors, fraud and irregularities, noting the traditional … GAAP standard was revised so auditors were made responsible for detecting error or fraud. Discusses Standard Auditing … who fail to detect fraud.  …

Focuses on fraud, including in the concept a wide range of offences committed by management, employees or third parties … which the other suffers financial loss; as in the UK, fraud in Cyprus does not exist as specific criminal offence. Describes … fraud as an invisible crime, and lists its negative characteristics: no knowledge, poor statistics, no theory, no research …

Considers some recommendations proposed by the Law Commission report on fraud, especially regarding the future role of … dishonesty in offences involving fraudulent conduct, and the report’s proposal for the creation of a new offence of fraud plus … another new offence of obtaining services dishonestly. Outlines the advantages of a single law of fraud, as the report sees …

mortal dangers involved in mortgage fraud and involve the Solicitors Disciplinary Tribunal; these involved misappropriation …

to deal with perceived defects in investigation, prosecution and trial of serious and complex fraud, and how different … financial services and fraud investigation were then compared with today. Describes how fraudsters have become more resourceful …, mobile and international. Outlines the recommendations of the Committee, for instance that a unified fraud office should be …

Describes the 1985 Roskill Committee Report on Fraud Trials as a success: of its 112 recommendations only two were not … implemented. Explains why Roskill is nevertheless often criticised: there is a lack of resources for fraud investigation, while … the amount of computer‐generated data in modern fraud cases is huge, and the demands on the jury much greater. Outlines …

Reviews the frequent doubts expressed about the ability of jurors to cope with the demands on them in fraud cases … for the Fraud Trials Committee (Roskill), the research for the Auld Report, and the simulation and participant tasks for …

Assesses the arguments for and against the establishment of an Economic Crime (or Fraud) Commission and relates these … to the Roskill Committee Report’s recommendation for an independent body to monitor the effectiveness of how fraud case … were conducted. Surveys the changes in the fraud scene in the fifteen years since Roskill: for instance, England and Wales …